洗錢係將非法所得或財產轉換為形式上合法所得或財產之過程，因此與毒品交易、組織犯罪、貪污、走私密切及逃漏稅捐等犯罪行為密切相關，由於金融機構為我國金融體系最重要的環節，具備顯著的資金移轉能力，服務客群廣泛複雜，易遭犯罪者利用，因而須仰賴第一線人員進行把關，即時辨別可疑交易及不法資金移轉。
我國107年針對洗錢及資助恐怖份子風險評估報告中，將稅務犯罪列入高風險洗錢威脅之一，我國洗錢防制法更將逃漏稅捐列為洗錢罪的前置犯罪類型，金融機構在防制洗錢的程序需包含稅務方面的風險控管，以防堵稅務犯罪之不法所得進入金融體系，而稅務機關的職責不僅止查緝逃漏稅捐之行為，同時亦須承擔協力查緝稅務金融犯罪之重責。由於究否涉及逃漏稅捐並非金融機構所能斷定，而異常交易金流及帳戶亦非稅務機關所能掌控，因此跨機關間資訊交換及通力合作之密切程度，成為能否有效遏阻稅務犯罪洗錢之關鍵，稅務機關和金融機構間的資訊交換流程簡化、資訊即時及可靠性，完整記錄並持續監控金融交易，定義異常交易態樣，建立自動警示機制，均為洗錢防制的重點。
區塊鏈技術為一分散式資料庫，因其資料以區塊方式串接，具備不可竄改、去中心化、匿名、共識機制等獨特性質，能保障資訊完整性及可追溯性；而以區塊鏈技術為基礎發展出的智能合約，能發布於系統中將自動依照事先設定的條件執行、儲存和發送資訊，進而有助大幅降低交易成本，面對海量交易數據及日益精進之洗錢技術，區塊鏈技術及智能合約正切合偵查洗錢交易之完整記錄並持續監控交易，自動警示機制，即時性、可靠度及流程簡化之需求，是以區塊鏈技術應用於跨機關洗錢防制進行研究。
本研究利用設計科學法作為研究方法，整合金融機構及稅務機關於同一區塊鏈框架下，建置跨機關洗錢防制區塊鏈雛型系統設計，並以專家訪談對研究結果進行評估，藉由專家豐富的實務經驗及看法得到研究之可行性及未來改進的方向。
本研究建構之跨機關洗錢防制區塊鏈雛型系統，應能以區塊鏈技術取代現行運作方式執行交易判讀及資訊傳遞，減少跨機構調查及溝通所耗費的人力及時間，而事先定義異常交易態樣並寫入編程，並由系統自動偵測、警示，避免查核人員因異動頻繁，經驗不足發生疏漏，同時更有效率地運用有限的查核人力，提升查核效率；在資訊跨機關運用時，對資料訪問權限的設定亦能在維護個人資料安全及防制洗錢之間取得平衡，保障人民權益。

Money laundering is the process of converting illegal income or property into formally legal income or property. Therefore, it is closely related to crimes such as drug dealing, organized crime, corruption, smuggling, and tax evasion. Financial institutions are the most important part of financial system in the country because they have significant fund transferring capabilities, serves broad and complex customers.

By defining, researching, and sorting out suspicious transaction, behavior of money laundering and patterns of tax evasion, we established abnormal transaction patterns, use blockchain technology to solve dilemmas in fighting against money laundering. In the system architecture concept of this research, the businessperson declares tax transaction data onto the tax authority, and uses financial services at financial institutions, thus generating tax declaration data and details of transactions with financial institutions. The data is passed through the tax authority node and the bank node. The use of smart contracts is stored on the blockchain.

The cross-organizational money laundering prevention blockchain prototype system constructed in this research should be able to use blockchain technology to replace the current mode of operation to perform transaction interpretation and information transmission, reduce the manpower and time spent on cross-agency investigation and communication, and define it in advance. At the same time, the limited inspection manpower is used more efficiently to improve inspection efficiency; use in information on agencies.

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